TTOG4150 | Investigation work: opening under Code 8: conduct of opening meeting

The primary purpose of the opening meeting in a Code 8 case will be to ascertain the facts relative to the issues under enquiry.

A Code 8 opening meeting, whilst not having the formal structure of a Code 9 CDF Opening, is nevertheless the opportunity for the taxpayer to provide information about the issues which prompted registration as an Investigation case and to volunteer any information about irregularities or matters under review.

It is particularly important therefore to plan the approach in advance. Inexperienced Investigators in particular will need to seek the Team Leader’s advice.

The Investigator should ensure that the names and status of all those present at the meeting are recorded accurately in the notes.